美国审计署突发公共事件应急管理审计研究  

Research on the Audit of Public Emergency Management by the US Government Accountability Office

作　　者：刘洪洁 江振春[1] 周维培 Liu Hongjie;Jiang Zhenchun;Zhou Weipei

机构地区：[1]南京审计大学,211815

出　　处：《审计研究》2022年第5期56-62,共7页Auditing Research

基　　金：南京审计大学人才引进项目;教育部哲学社会科学研究后期资助项目(项目批准号:21JHQ065)的资助

摘　　要：在梳理和研究美国突发公共事件应急管理体系的基础上,本文介绍了美国突发公共事件应急管理审计体系,并基于审计报告和案例重点分析了美国审计署突发公共事件应急管理审计的特色。研究表明,美国审计署围绕提升国家突发公共事件应对能力这一根本目标,聚焦联邦政府部门的职责履行,重视对战略、制度、政策、管理等方面的审计,注重事前审计,防患于未然,其中一些做法值得借鉴。美国政治体制的弊端也阻碍了审计发挥其应有作用,大量审计建议和风险提示未被采纳,其教训亦值得吸取。Sorting out the emergency management system in the United States,this paper studies the audit system of emergency management in the country,and discusses the characteristics of the audit work of the Government Accountability Office(GAO).The research shows that focusing on the fundamental goal of improving the national emergency response capacity,GAO has always focused on the performance of federal government,paid attention to the audit of strategy,institutions,policies and management,and attached great importance to pre-audit,some of which are worth learning from.However,the drawbacks of the US political system also hinder the audit from playing its due role as considerable audit recommendations and risk warnings were not accepted,and the lessons are also worth learning.

关 键 词：美国审计署 突发公共事件 应急管理审计 

分 类 号：F239.271.2[经济管理—会计学]